What are per diem rates?
How are per diem rates calculated in Finland?
What’s covered by per diem rates in Finland
What’s not covered by per diem rates in Finland
- travel expenses (such as airfare or train fares)
- accommodation expenses
- night travel
- allowances for driving a personal vehicle for work
What are per diem rates in Finland?
Trip duration
Maximum tax-exempt per diem
Less than 6 hours
No per diem paid
6 - 10 hours (partial per diem)
€24
More than 10 hours (full amount)
€51
Circumstance
Adjustment made
Per diem paid
If the travel time exceeds the last full day of travel by at least two hours.
Employer should pay an additional partial per diem
€24
If the travel time exceeds the last full day of travel by more than 6 hours
Employer should pay an additional full per diem
€51
If no per diem is paid, but your business travel prevents you from eating at your regular workplace
A tax-free meal allowance may be paid
€12.75
If the employee is provided with a free meal during a trip of less than 10 hours
the per diem is reduced by half
€12
If the employee is provided with two free meals during a day of travel where the trip lasts more than 10 hours
the per diem for that day of travel is reduced by half
€25.50
Accommodations and night travel
- the employee is owed a per diem for a day of travel, and
- the employer does not pay an accommodation allowance or arrange for free accommodation or a sleeping car berth, and
- at least 4 hours during the day of travel are between the hours of 9:00PM and 7:00AM.
Per diem rates for international business travel
Country
Per diem
Albania
€81
Austria
€80
Belgium
€77
Canada
€82
Croatia
€69
Cyprus
€65
Denmark
€79
Estonia
€75
France
€78
Georgia
€49
Germany
€76
Greece
€68
Iceland
€92
Ireland
€78
Italy
€76
Luxembourg
€77
Macedonia
€64
Malta
€71
Montenegro
€66
Netherlands
€86
Norway
€70
Poland
€72
Romania
€68
Spain
€74
Sweden
€64
Switzerland
€93
Ukraine
€64
United Kingdom
€79
United States
€89
Deductions and adjustments
Circumstance
Adjustment made
Per diem paid
If the travel time exceeds the last full day of travel after returning to Finland by at least two hours
Employer should pay an additional partial per diem
+ 50% of the per diem paid for the final day of travel
If the travel time exceeds the last full day of travel after returning to Finland by more than 10 hours
Employer should pay an additional full per diem
+ 100% of the per diem paid for the final day of travel
If the employee travels internationally but returns to Finland for the night and the trip lasts less than 10 hours
maximum per diem rate is reduced
€18
If the employee is provided with two free meals during a day of travel
the per diem for that day of travel is reduced by half
reduce by 50%
FAQs on Finland Per Diem Rates
Do you need to keep receipts for per diem rates in Finland?
Are per diem payments taxed in Finland?
How are per diem rates paid in Finland?